2Accounting Standards Reform Act of 1994 (Introduced in Senate), S. 2525, introduced by J. Lieberman Berardino, Joe, 2001, Enron: A wake-up call, December4, 2001.
3FASB, 2002, Principles- based approach to US standards setting, proposal, October21, No. 1125-001.
4Lys and Vincent, 1995,An analysis of value destruction in AT&T' s acquisition of NCR,Journal of Financial Economics, 39,353 - 378.
5Joseph I. Liebennan and Fred Thompson, 2002, Financial Oversight of Enron: The SEC and Private- Sector Watchdogs, Report of the Staff to the Senate Committee on Governmental Affairs, October 8.
6Statement from Big Five CEOs, 2001, PR Newswire, December 4.
7Arthur Levitt, 1998, The Importance of High Quality Accounting Standard, Accounting Horizons, 3.
8Solomons, D.1986, The FASB's Conceptual Framework: An Evaluation, Journal of Accountancy, 161.
9FASB, 2002, Proposal for Principle-Based Approach to U.S.Standard Setting. www.fasb.org.
